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IMU and TARI for a second home in Sardinia: what you owe, when, and how not to overpay

The two property taxes that catch foreign owners out — who pays, the June and December deadlines, the F24 form, and the reductions most people never claim.

Last reviewed: 2026-09-02 · 3 min read · Free to read · no account needed

Two taxes catch foreign property owners here, and they catch them in different ways. IMU because nobody sends you a bill — you are expected to calculate and pay it yourself. TARI because it starts the moment you occupy the place, whether or not anyone told you to declare it.

Neither is large. Both are unpleasant if discovered late, because interest and penalties accrue quietly.

IMU — the ownership tax
Who pays The owner, not the tenant. Main residence is generally exempt (unless in a luxury cadastral category); second homes, holiday homes and rented properties pay.
Based on The cadastral value (rendita catastale) — a notional figure in the land registry, revalued and multiplied by a coefficient — not the price you paid.
Rate Set by each comune within national limits. Two houses of the same value in different comuni pay different amounts. Alghero publishes its rate annually on the comune's tax page.
Deadlines First instalment by mid-June, balance by mid-December of each year.
How to pay Form F24, at a bank, post office, or online through your Italian bank. There is no bill in the post.

The mistake nearly everyone makes: waiting for something to arrive. Nothing arrives. IMU is self-assessed: you work out what you owe and pay it. Missing it produces penalties and interest that grow until someone notices.

If you own a second home and don't live in Italy, this is the single most common reason owners get a letter years later. Put both dates in the calendar the day you buy.

TARI — the waste tax
Who pays Whoever occupies the property — the tenant if rented, the owner if empty or used as a holiday home.
Based on Surface area and number of occupants, at rates set by the comune.
How it starts You declare it at the comune within the deadline after moving in or buying — it does not begin by itself.
Deadlines Instalments through the year; the comune sends a payment notice once you are registered.
Reductions Commonly available for: properties occupied only part of the year, single-occupant households, properties without a waste collection service nearby, and low-income households. Each comune sets its own — and nobody applies them for you.

Worth asking about: if your house is used a few months a year, ask the comune's tax office whether a seasonal or part-year reduction applies. Many owners pay the full rate for years without knowing.

Buying or selling mid-year

Both taxes are apportioned by month. The seller pays for the months they owned, you for yours. This is settled at the notary — ask explicitly, in writing, who pays what and whether outstanding TARI has been cleared. Unpaid TARI attaches to the property's file and becomes your problem to untangle.

What to prepare before you talk to a commercialista

Bring: the deed (rogito), the cadastral details (visura catastale), the date of purchase, how the property is used (empty, holiday, rented long-term, rented short-term), and whether anyone is registered as resident there. With those, a commercialista calculates both taxes in minutes — and a short paid consultation is far cheaper than a penalty notice.

If you rent it out

Short-term letting adds a further layer: the cedolare secca flat-rate option, the tourist tax collected from guests on behalf of the comune, and registration obligations for tourist accommodation. That is a separate subject and genuinely one for a professional — the rules changed recently and vary by region.

Rates, thresholds and deadlines are set nationally and by each comune, and they change. Treat this as orientation, confirm the current figures with your comune's tax office (ufficio tributi) or a commercialista. This is information, not tax advice. Last reviewed: September 2026.